An analytical method for particulate carbon and other elements by using elemental analyzer was investigated. Carbon, hydrogen, and nitrogen was determined as CO$_{2}$, H$_{2}$, and N$_{2}$, respectively. Organic was determined after scparation from elemental carbon(Cae) by volatilization and thermal decomposition in a heated helium flow. With organic materials examined in this reprot, more than 90% of carbon was detected as above 600$^{circ}$C. But it is considered that a few percents of some compounds were charred above 550$^{circ}$C. A small amount of Cae was oxidized in the inert atmosphere above 850$^{circ}$C, but the reason was not explained clearly. Based on the thermal chracteristics of Cao it was found that the optimum temperature of heating in the helium flow of an elemental analyzer for Cao analysis is 630$^{circ}$C. Carbon in a sample after removing Cao was assumed as Cae and the gramatom ratio of hydrogen to carbon in the sample was 0.4 and less. Rescovery of nitrogen derived from some ammonium salts and nitrates was 100% by two-step measurement with elemental analyzer. By the analytical method investigated in this report, carbon and other elements in suspended particulates(S.P) collected at an urban area in Seoul were measured. There was a good correlation between total nitrogen in SP measured by elemental analyzer and nitrogen estimated form ammonium ions and nitrate ions in SP. The nitrogen from these ions accounts for 80% of the total nitrogen. It is further suggested that the residue(20%) of the total nitrogen is attributed to the other nitrogeneous compounds.